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LCFF Lunch Bite Series

Lunch Bites: Look at the Local Control Funding Formula (LCFF) from a new lens

Date: Thursday, October 9, 2025 | 12:30 – 1:30 p.m. PT

This workshop lays the foundation for the subsequent three workshops. Regardless of whether you are a seasoned veteran of the California K-12 accounting world or new to this space, you will take away valuable information that will immediately apply within your local educational agency (LEA) about the Principal Apportionment process. Every fiscal leader needs to know the macro and micro about the largest revenue calculation for their LEA. Learn about the Local Control Funding Formula (LCFF) in a way not taught by any other source.

Learning Objectives:

• Examine the history of the Local Control Funding Formula (LCFF) and its significance to California K-12 public school revenue.
• Define the foundational role of the Principal Apportionment process in California K-12 accounting and its relevance to local educational agencies (LEAs).
• Identify and analyze both macro and micro components of the Local Control Funding Formula (LCFF) as they relate to revenue calculations for LEAs.
• Apply key insights from the workshop to improve fiscal decision-making and compliance within your LEA, regardless of prior experience in California K-12 accounting.

CPE Information:

CPE Credit: 1
Field of Study: Accounting
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

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Lunch Bites: Update a LEA FCMAT calculator that includes charter in lieu

Date: Thursday, October 16, 2025 | 12:30 - 1:30 p.m. PT

Are you responsible for completing the Local Control Funding Formula (LCFF) calculator? Do you know how to validate the Principal Apportionment Data Collection (PADC) student attendance and California Longitudinal Pupil Achievement Data System (CALPADS) outputs with the California Department of Education (CDE) website? Can you input the property tax information with confidence? Join us as we reconcile the Fiscal Crisis & Management Assistance (FCMAT) calculator version with the California Department of Education (CDE) certification and update it for relevant data points with source documents.

Learning Objectives:

• Describe the FCMAT calculator data entry tab fields.
• Demonstrate the entire LCFF calculation for a K-12 district with more than one district-sponsored charter school.
• Identify the key ADA data points, including District ADA, Charter ADA, and County Office of Education ADA.
• Recall the prior year guarantee adjustment for charter school shifts.
• Implement the data entry required for Unduplicated Pupil Percentage (UPP) and Enrollment.

CPE Information:

CPE Credit: 1
Field of Study: Accounting
Level of Knowledge: Overview
Delivery Method: Group-Internet Based

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Lunch Bites: Understanding the Property Tax Component of the LCFF

Date: Thursday, October 23, 2025 | 12:30 - 1:30 p.m. PT

Do you struggle to understand the property tax elements of the Local Control Funding Formula (LCFF) calculation? Do you know how property taxes influence the funding formula as a Community Funded (Basic Aid) District versus an ADA-driven District? Would you like to better understand the taxes that must be distributed from a District to charters? Join us as we explore these topics in depth.

Learning Objectives:

• Describe the property tax cycle and identify key source documents.
• Identify the property tax data entry required for the LCFF calculator.
• Explain the unique considerations related to Community Funding (Basic Aid) Districts.
• Summarize Charter In-Lieu tax requirements.

CPE Information:

CPE Credit: 1
Field of Study: Accounting
Level of Knowledge: Overview
Delivery Method: Group-Internet Based

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Lunch Bites: Advanced concepts of the Local Control Funding Formula (LCFF)

Date: Thursday, October 30, 2025 | 12:30 - 1:30 p.m. PT

The California Department of Education (CDE) Principal Apportionment includes many elements that can be reconciled to the Fiscal Crisis & Management Assistance (FCMAT) Local Control Funding Formula (LCFF) calculator. Learn how the external audit report, PADC filings, the CDE website, and the FCMAT LCFF calculator relate on complex topics like class size penalties, Necessary Small School (NSS) funding, and audit findings. Although these topics may occur in rare instances, accountants must be informed on how to spot them and how they affect the financial statements.

Learning Objectives:

• Identify and reconcile miscellaneous adjustments for the CDE that include penalties and audit findings.
• Compare NSS funding calculations with LCFF and explain their impact on reporting.
• Analyze class size penalties and audit findings to determine the effect on financial statements.

CPE Information:

CPE Credit: 1
Field of Study: Accounting
Level of Knowledge: Overview
Delivery Method: Group-Internet Based

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K-12 Accounting Workshop Series

Double Entry Accounting, Income Statement and Balance Sheet for Public Schools

Date: Friday, October 10, 2025 | 9 - 11 a.m. PT

Are you new to accounting or to your governmental accounting role? Could you use a refresher of accounting basics? Have you ever wondered how your accounting work fits into the bigger picture? Join us to discuss foundational accounting in a practical manner, so you can understand the concepts that may have eluded you in previous courses or jobs.

Learning Objectives:

• Explain the foundational aspects of accounting, including the debits and credits, and why they are important to maintaining accurate financial records.
• Recognize how individual transactions flow into and impact the financial statements.
• Analyze how the source transactions within an educational entity are recorded to the general ledger.

CPE Information:

CPE Credit: 2
Field of Study: Accounting
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

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Accounting for Capital Assets, Noncapitalized Equipment and Supplies for Public Educational Agencies

Date: Friday, October 17, 2025 | 9 - 11 a.m. PT

Are you responsible for tracking fixed assets in a local educational agency (LEA)? Are you new to understanding modified accrual versus full accrual for capital funds? Do you need to understand the difference between expensing consumables, repairs, and capitalizing items? Join us to discuss foundational accounting for inventory items and capital assets in a practical manner, so you can understand concepts that may have eluded you in previous courses or jobs.

Learning Objectives:

• Explain the foundational aspects of accounting for capital assets, noncapitalized equipment and supplies using modified accrual and full accrual accounting.
• Distinguish between capital assets, noncapitalized equipment, and supplies and subcategories such as land, land improvements, and buildings.
• Discuss how the source transactions of an educational entity are posted in the general ledger.
• Identify the purpose of the chart of accounts and analyze key components of the transactions.

CPE Information:

CPE Credit: 2
Field of Study: Accounting
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

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Standardized Account Code Structure (SACS) for California Public Schools

Date: Friday, October 24, 2025 | 9 - 11 a.m. PT

Are you new to California fund accounting in a public school district? Do you struggle to understand the California Standardized Account Code Structure (SACS)? Do you wonder how to create and interpret a chart of account string? Join us to discuss foundational SACS accounting in a practical manner, so you can understand concepts that may have eluded you in previous courses or jobs.

Learning Objectives:

• Identify and describe each chart of account field: Fund, Resource, Goal, Function, Object, and optional fields.
• Recognize how accurate transaction coding impacts financial statements.
• Demonstrate how to combine chart of account fields in a manner that complies with accounting standards.

CPE Information:

CPE Credit: 2
Field of Study: Accounting
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

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First Interim Reporting for California K-12 Public Schools

Date: Friday, October 31, 2025 | 9 - 11 a.m. PT

California K-12 Public School interim financial reporting conforms to the requirements set forth by the California Department of Education. Learn the unique rules, software, and best practices to navigate this accounting niche. Join us as we discuss how to compile the Interim Report from start to finish, guiding you with practical examples.

Our workshop series offers two opportunities to learn interim reporting, one for First Interim and one for Second Interim, with a mention of End of Year Reporting, informally known as “Third Interim.” Both reports require similar preparation and outcomes. Attendees who are hearing the content for the first time and/or need more reinforcement may desire to take both workshops. Similar content will be provided at each workshop; however, each workshop will be unique and informative for those who wish to enroll in both.

Learning Objectives:

• Explore and gain expertise in the unique aspects of reporting in California that include conforming to the California Standardized Account Code Structure, using state cloud-based software, and completing supplemental forms.
• Discuss how to accurately budget revenue and expenditures, as well as how the income statement and balance sheet affect the budgeting process.
• Describe the roles of the participants in the process; how to involve others within your organization, when and where they can help.

CPE Information:

CPE Credit: 2
Field of Study: Accounting
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

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Second Interim Reporting for California K-12 Public Schools

Date: Friday, January 23, 2026 | 9 - 11 a.m. PT

California K-12 Public School interim financial reporting conforms to the requirements set forth by the California Department of Education. Learn the unique rules, software, and best practices to navigate this accounting niche. Join us as we discuss how to compile the Interim Report from start to finish, guiding you with practical examples.

Our workshop series offers two opportunities to learn interim reporting, one for First Interim and one for Second Interim, with a mention of End of Year Reporting, informally known as “Third Interim.” Both reports require similar preparation and outcomes. Attendees who are hearing the content for the first time and/or need more reinforcement may desire to take both workshops. Similar content will be provided at each workshop; however, each workshop will be unique and informative for those who wish to enroll in both.

Learning Objectives:

• Explore and gain expertise in the unique aspects of reporting in California that include conforming to the California Standardized Account Code Structure, using State cloud-based software, and completing supplemental forms.
• Discuss how to accurately budget revenue, expenditures and how the income statement and balance sheet affect the budgeting process.
• Describe the roles of the participants in the process; how to involve others within your organization, when and where they can help.

CPE Information:

CPE Credit: 2
Field of Study: Accounting and Budgeting
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

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California Public School Award Administration and Management

Date: Friday, April 17, 2026 | 9 - 11 a.m. PT

Are you new to accounting for educational programs? Do you want to understand the complete cycle of awards from application to audit? Join us as we discuss the unique aspects of California Public School accounting for unrestricted and restricted programs using fund accounting with modified accrual.

Learning Objectives:

• Describe the education award process from application to audit, with emphasis on appropriate accounting for transactions.
• Discuss the roles of the business, human resources, and educational departments in the tracking of financial resources, and explain how a complete and compliant audit trail is maintained.
• Explore and gain knowledge of source documents, California Department of Education resources, and how to use them in the actual and budgeting process.

CPE Information:

CPE Credit: 2
Field of Study: Accounting
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

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Year-End Closing for California K-12 Public Schools: Foundational

Date: Friday, June 12, 2026 | 9 a.m. - 12 p.m. PT

This workshop is part one of a two-part series for closing the books in California K-12 public schools. The Foundational and Advanced workshops have minimal overlapping content. These two workshops are complimentary and were previously offered as an all-day, in-person event. Both workshops contain information that benefits beginners and intermediate learners, as well as advanced practitioners who may need a refresher.

The Foundational workshop emphasizes the fact that “every day is year-end closing.” The workshop encourages staff to mindfully post payroll, accounts receivable, accounts payable, and cash collections correctly the first time. By understanding how to transact daily business, the job of closing the books is reduced to a few larger concepts. The workshop benefits those new to accounting, California public schools, and the compliance required by the California Department of Education.

Learning Objectives:

• Explain every account balance on the income statement and balance sheet and how they relate to the financial statements as a whole.
• Discuss the cycle of work and how best to prepare every day for this “once a year” event.
• Define and gain a comprehensive knowledge of the California Department of Education’s cloud-based software and how to use it.

CPE Information:

CPE Credit: 3
Field of Study: Accounting
Level of Knowledge: Basic
Delivery Method: Group-Internet Based

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Year-End Closing for California K-12 Public Schools: Advanced

Date: Friday, June 19, 2026 | 9 a.m. - 12 p.m. PT

This workshop is the second in a two-part series for closing the books in California K-12 public schools. The Foundational and Advanced workshops have minimal overlapping content. These two workshops are complimentary and were previously offered as an all-day, in-person event. Both workshops contain information that benefits beginners and intermediate learners, as well as advanced practitioners who may need a refresher.

The Advanced workshop emphasizes the unique aspects of California Department of Education software and compliance as it pertains to closing the books. The workshop guides senior accountants in the mobilization and management of others to assist in the process, preparing sourced, defensible financial transactions, safeguarding the organization from financial instability through accurate closing, and understanding technical accounting concepts.

Learning Objectives:

• Explore and review, the management of some of the more complicated transactions and monitoring tasks required of an intermediate-level Director of Fiscal Services.
• Identify and apply the latest California Department of Education compliance requirements at year-end closing.
• Demonstrate proficiency in using the California Department of Education’s, cloud-based software, learn to complete the required supplemental forms and understand their significance.

CPE Information:

CPE Credit: 3
Field of Study: Accounting
Level of Knowledge: Intermediate
Delivery Method: Group-Internet Based

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Presenters

Caroline Larson, CPA, Partner | Eide Bailly
Ms. Larson is a primary partner in the public education consulting services division who served in Executive Leadership for more than 15 years. Caroline leads an accounting team that serves county offices of education, K-12 school districts, charter schools and community colleges. Her team guides boards of trustees, business, and educational leaders within the governmental industry framework in accounting and budgeting matters. Caroline’s team assists clients during periods of transition and challenge. Before her 30+ years with Eide Bailly, Caroline worked in a K-12 School District, in private industry, and as a Supply Corps Officer in the US Navy.

Michele Gookins, Senior Manager | Eide Bailly
Ms. Gookins brings over a decade of experience as a K-12 Director of Fiscal and Chief Business Official in three California school districts to the Eide Bailly consulting practice. She also served an additional ten years in private sector accounting preparing financial statements, negotiating contracts, facilitating external audits, coordinating with Boards and their community groups, and supervised a variety of business personnel. Michele’s strength is connecting educational and business leaders to strategically implement sound accounting and budgeting practices.

Additional Information -

These are Group-Internet Based Webinars. No prerequisites or advanced preparation required. For information regarding a complaint and/or program cancellation policies, please contact Mye Collins.

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